OFFICE OF THE AITORNEY GENERAL OF TEXAS AUSTIN

Ronorrblo QIorgd IL Shqmrd

“9 troller or Publla Aooouatr A&u ln, hxew
lmr art

.



### "(a) lhlua, whohaYe 'bowl rrpulrod

'to pay the eptm Tu 

### at tho tlms 0r aaln~ their

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.



# 87 O~OOB 

### aelkru0i 

### fo mopea or 

### the fodoral rornun~ 1.80the tu, 

### mA l ooop t rm 

### th* purohuerin llruor thir tu IL 8. Wvora

### mat ?orp1094. The dealor than 

### rglw l

‘(b) 

### Z&ploys60

of Fodual Qouwnmental \ yonolor urohars 

### motoriu.1azdpa the 

### @tat@ Tax. O1.L ror twifd 

### are thenri 

### 06 withthb 3

. arpartmrA dirsot rsea UarhLnrJton proparlp sup

### Ro flll~~

ire la drduotd;houoror, tt?$stlon rrlrlng 

### is, ahauld one (1)

pu ornt or 

### the rplllonago be.do&&otwl

barorr olalau are appawod, 

### b6lng

the mount 0r tax 

### never aolXeoto6

by 

### the Stdir

frasthe bmded dletrl2) 880. lF,&,f" 

### butors pa 

### n n the tax? (&ouso mll 8 Ma.

rialrtratlan804 l nfo- tattbbht1ola, as well 8a rot the paymutt 0fapttn8w rurnhb Ln(g thr r0m of itw0ioe 0r UIBIptJon rrd 0th~ _. rompvlb6ricrr. 

### haroln, an6tho mm la. hmbr rpproprhwd ror l uOh purp000I.~

_’ tk0tb 13 or u0 h~~~it04 Llotormi 5!~ kr, ot ttKohthlr.quoted provhloal.r~Clr lnkgml park, donoernr it80ir 

### solely

with 

### the Ibltumr l e tom or mkin~ olrlar 

### rorfi!Qdd 0r frXO8 mid pOn 10 

### 6, uudor 

### oorrdlt

P hP r rUOi ‘Old UithiB thr 8th 

### one 8 oh 

### do n o tl



### ooruo suoh tax, anA door not 

### nlrto to thr mattu or p~prrtp rroa th0 iti0i80tt80 

### or or parsons 

### 8na 1 trx andor tb 

### Coastltutlon6 or Toxaolr or tho Unltod States. 

### The two 

### rltrutdr 0r tu pp0nta 

### r0rrhlohs old81 **r0r ’**  **rerund**

**18**rrrog

### nlud under 

### &otlon 4 of the Lot 

### 6ret (1) ~8trnu8 

### uhuu the tier 

### ttulin quortlon 

### 1s uaod **br** 

### fhc rtlthato purohaur 

### ror purpowr l

nd oprrrtlonr other then to pro 

### 1 a motorrrhlal. uponthehlghwaya ot t& etrte 

### of l’exa‘~ r2) the.ixport or lam by fir8 or othrr rooldont 

### bf anr dlatrlbutor or othrr puaon 

### 0r notor 

### rut1in quantltloa 0r.100 C;allons or more l rter the 

### tarhu bsrn paidUQOII

such motor 

### ruol. ti o80hiit

tb~80~n00~~0d 0lfii1~3 r0r 

### w~14 0r themotor. tu.1 tax the purohared motor 

### rue1is not ua@d to .proJlaLmotor .ehloibs upon 

### thehlghlmys; :In yourrirrt queotlom

lt ie rsamaC that 

### the aotor rueI was uaod.to

p@- 011motor

irbialer

upon 

### the hlghn)r **but rueh**  

### motor rchloler wmrs OULM

osopurtrd undu suoh ~onAltlon8 oni? olrobmknoor 

### 88 to 

### l rford.lmunlt~

fromrtrto 

### tantlon,on the ule or'on 0r stt0hmotor rw. As#umln~ thrt the Fedrrml Oov~rnmat or 

### onm or its rdmlttod 

### aganolei or 

### lnatrurmntolltlor in thrpur- .oharrr or thlr n&or 

### ruol, b pusrtlon

whloh u) do nothero puo up) the Laaunltr 

### or rtioh purohrur rroathe motor 

### ru0i taxis not araokb an4 doar not-ubo **br**

**“ I;**  **” hlng**  **that rppour**  

### ln the Motor 

### Fuel

TaxTar but rrthor.froa t 

### 0 lmpllortloa, l a aibitims 

### or th0 con8tltutl0h.0r the tMt8b mt08. The tmler klag unable to 

### oolloet the tax 

### rrorg

thr Oovorxbsmut, 

### it s

l mnte.or h8trumnt0litior, 08 t&O uWaat0. LOU, ~OUIIOB Oatiti~d.to.r0inDun0~t or th0 .*x w h!r- ‘rb mob 

### *drolor

br paid

to 

### thadlrtributor DLL the flrrt 

### nlo in Texas, &or, thr ~~statutat~ #&0tom or 

### aolhotloa dmrob~ muda aiOtrUutOr 

### l n4, Sn Wra, thr doalor mo 

### maa firttwlly tu sollootori for.t&a 8ta+

noti& 

# Stt ’tk orpeoltf.ruoh do&r 

### la not,..khw 0 nrrly er implledly a an aontaaplrtQua of tiio Be 2 8 ~OlalMBt ulthln tha urvi88 %&%ootlon 

### or tlm Koter i;o y Tu 

### mt, (fm. x3), noolrrr M bmritr 

### or rmntams 

### rrarP th, -~ nrttnawh u th0 rawrod 

### olrrr0r ddxf8nt8 

### 0 ZUS~,~-O* breed rithln

raidsution,.

and rhould

not be o

3 lad upon 

### to bow 

### t he

l daitlc+l buMon or hrring 

### eoduct~d mm 

### &l8 rLtlm .,__’ .

.1 i I

r

### Roaorablo’ Ooorm If.sh*Pwr(, .Pam 4

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.



### thoro01rlmmt.

who nooln t he

l 4 m nt . p

th8mr. 

### 10 l

### ooor a ln g l y

l aamr pm 

### rlrst

quootlon ln 

### the negrtlva. We 

### ltirrl..

answr your iiooond qao6tlon~ii'tbr 

### nog.tlto

boosuw the ro~oirumnt. oi tho Motor Fuel Tsx

. I.m in oonnootlon ulth the sltuatloa 

### outllnod thonln oa E,agl; orrtlfr offoot.

pr ktiolo 'lO65&13(h), Vernon'6 

### St.tutos,

protlbor, 

### in prt thstt shall a4 rerun4 be mcd~ to soy person L 

### "In00 went 0x008~ or thr l otu61 6munt pala by auoh person 6nU the mount doduatod 

### orl&mllJ br thedlatrlbutor shall be d6Quotrd

in oomputlngtho wund.* Although tourqooond

question

r~braor8

a #ltaatlan where 8 016361ror rolmbunozuont 

### 1s adloby **the**


### .. Fodual Oovornmont ror aotor 

### tu61taxor 

### uhiohit 1s arsm6d said

Oovunmant 

### w8b not liable ror in the tire 

### lnstanoe, WV 

### ho14 upon tho omo p.rinoiplos 4i8ous8ob aboro (when 

### _ the .1&i ror rolmbursommat 

### uem mudo br 

### the doolrr 

### rather thanthe Oormnt) that 

### moh ~A.~JII ir not


### . *rdund,~

**in~i~d.bg th0**  **a~O-ip0kd p0rti0n**  **th00r. s**  **.i** 3tpno~ 

### or3nstiuaontallt~ **0r** 

### tho ?obrr U 8l h tltl ob 4 i o p u r o h a s o

t a x - f r o 0

motor
**ruu** 

### ln T o *, udlor~4!r 

### 8.

ë8 o f o r~~~

tTQm1094 (.qor.tloa whlahw doh@t 

### haredotermlno),~or 

### LT. under the 

### sameprimlpi08 dr-OOMti~twu 

### bI!EAUat t u itt O r t h 0

o d w m t i8 lB

### f 6aldrgon& or lnstruwnh & t o h a * r

~w m nt t r o l p t h r s e. 8 0 rm. 88

0r t he

wt0it 0r m 0 h t a u8 a 1 4 m m0t0rruupurohaudinlwa8 

### tlun~itrould innit. & rr0L 1owth.tth.donra.mtshoulkw~a.d. rholo6adaust.noolro **beak ln**  **rush** 

### tax **relmbursmmat,** the mot amouat ool

### loot&d tMa! it **by** 

### the dlrtrl)utor4odlor eollutlon

apta provliled

by 

### t&s**Aot.** 

### To allow thla alalmad

tax rolmburu-' mantto be Irrrenod

or dlmlnirbrd by 

### the tax on l$ or;, thll p~lh~n.p orlglnall solbby tho 

### dlatrlbutot,uwldbotsntaaount to **taxlq** t io Federal Ocwormmut, lt8~8@~nt#.ar**Ronorabl. Ooorga**  **8.** Sh.m.r(L, P.R. 5 ‘w. ‘t 

### lrustrumOntalltlr8, **to** 

### that**ox&t,** o&tnrt **to** 

### thr Uonatl**tutlon aC**  the Unit-cd Stateo. **mi8 20quit08h**  0r **thb 8t6-**  tuto, 

### rltho& plain andmandate in its tom8, 

### rlmply 4~8 noth6v0ml0 **8titutloa61 luaUrAt**  P **dntlvb** l

r r 00 t

**in t&6**  

### raot0r 

### the ma**08 aa4**  **this** olafa ror nllabw8ommt or MpamOIIt #hOtad

bC p88~d iII it6 rtii UOUfIt. 

### :.

**‘ PrU6ti.W**  

### thor0ngOing ray answra y0u.r

### lnqulrlo6, w are YOU'S VOTf tX'Ult 

### APmovxD sm.24, 1942 (sl~od) **Grover** 

### Z\ellors FIRST ASSIGTAHT ATToRRntJxmuL **ATTORNEY**



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